The Central Board of Direct Tax (CBDT) notified the extension of the last date of payment under Vivad se Vishwas which was earlier extended to 31st August 2021 is further extended to 30th September 2021.
The Board empowered under section 3 of the Direct Tax Vivad se Vishwas Act, 2020 amended the notification number 85/2020, dated the 27th October 2020.
In the said notification, in clause (b), for the figures, letters, and words “31st day of August 2021”, the figures, letters and words “30th day of September 2021” shall be substituted; in clause (c), for the figures, letters and words “1st day of September 2021”, the figures, letters and words “1st day of October 2021” shall be substituted.
30th September 2021 shall be the date on or before which the amount payable under the said Act shall be paid as per the third column of the Table to section 3 of the said Act.
1st October 2021 shall be the date on or after which the amount payable under the said Act shall be paid as per the fourth column of the Table to section 3 of the said Act.
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